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State Comptroller DiNapoli Releases School District Audits
… issued. Phelps-Clifton Springs Central School District – Network Access (Ontario County and Wayne County) District officials did not ensure that their network access controls were secure. Officials did not regularly review network user accounts and permissions to determine whether …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsNYS Common Retirement Fund Announces First Quarter Results
… Retirement Fund's (Fund) overall estimated value in the first quarter of the State Fiscal Year 2018-2019 was $209.2 … Thomas P. DiNapoli. "The Fund saw steady growth in the first quarter," DiNapoli said. "New York state's pension fund …
https://www.osc.ny.gov/press/releases/2018/08/nys-common-retirement-fund-announces-first-quarter-resultsOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfVillage of Monticello – Board Oversight (2013M-226)
… the oversight provided by the Board for the period August 1, 2011 through March 14, 2013. Background The Village of … that is due the Village – in fact, real property tax or utility payments and/or penalties totaling more than $40,000 … to ensure all revenues for real property taxes and utility charges, including penalties, owed are billed and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226State Comptroller DiNapoli Releases School District Audits
… Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average wireless internet download speed was 142 Mbps. … manner. The treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1West Irondequoit Central School District – Emergency Drills (2025M-85)
… emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Opinion 96-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures … FUNDS -- Capital Reserve Fund (referendum requirements in fire districts); (payment into of amount provided by …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Lawrence Union Free School District – Financial Management (2025M-115)
… million transfer to the capital projects fund, as reported in the District’s annual financial report submitted to the … Appendix C includes our comment on an issue raised in the District’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Wayne Central School District – Financial Management (2012M-229)
… appropriated $4.6 million in fund balance that was not needed to fund the budget, created fake encumbrances (by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Accounting for TAN and RAN Premiums
Accounting for TAN and RAN Premiums
https://www.osc.ny.gov/files/local-government/publications/pdf/tan_ran_premiums.pdfCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of … have. These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… with five portfolio companies during the 2024 proxy season and added $2 billion to the MSCI World ex-USA Climate … impacts of biodiversity loss. During the 2024 proxy season, the Fund withheld support from or voted against 1,900 … with five portfolio companies during the 2024 proxy season and added $2 billion to the MSCI World exUSA Climate …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdfFonda-Fultonville Central School District – Reserves Management (2021M-157)
… is a risk that the District may overfund reserves which can result in higher than necessary real property tax levies. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Gowanda Central School District – … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… $39,093 did not have any receipts included with the claims packets; and $317,517 did not have a signed receipt or … School District – Payroll (Niagara County) Employee compensation payments were not always accurate, approved or … As a result, important financial and other business office data could be lost, or the district could suffer a disruption …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsWest Valley Central School District – Financial Management (2013M-178)
… through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus County. The … West Valley Central School District Financial Management 2013M178 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Administration and Collection of Real Estate Transfer Taxes (2017-S-88) 90-Day Response
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88-response.pdfDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… $453,000 in inappropriate or questionable staff payments and repeatedly excluding the public from board deliberations. … school district demonstrate a neglect of sound fiscal and administrative practices and a disregard for the interests of taxpayers,” said … $453000 in inappropriate or questionable staff payments and repeatedly excluding the public from board deliberations …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Comptroller DiNapoli Releases School District Audits
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 (97%) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 … aware of the unreturned funds until auditors notified them in January 2022. BOCES lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits